The presentation of a model for integrating Islamic and conventional taxes in Iran

Designing a model for integrating the Islamic taxes (khoums and zakat) and conventional taxes has a lot of complexity due to its close relationship with the jurisprudential, economic, social, and cultural factors. Designing such a structure requires deciding about at least 6 factors. 4 factors are related to the collection of resources and 2 factors are related to the expending. By using these factors, there are several models. This paper want to provide new suggestions by using a descriptive analytical method and collecting library data and utilizing the above mentioned factor while reviewing and criticizing the suggestions made so far in this area. The suggested pattern is regional collecting and expending taxes with a three dimensional matrix including the ValiFaghih, the region, and tasks.